BILL NUMBER: SB 246	CHAPTERED  10/10/99

	CHAPTER   988
	FILED WITH SECRETARY OF STATE   OCTOBER 10, 1999
	APPROVED BY GOVERNOR   OCTOBER 10, 1999
	PASSED THE SENATE   SEPTEMBER 9, 1999
	PASSED THE ASSEMBLY   SEPTEMBER 7, 1999
	AMENDED IN ASSEMBLY   SEPTEMBER 3, 1999
	AMENDED IN ASSEMBLY   SEPTEMBER 2, 1999

INTRODUCED BY   Senator Solis

                        JANUARY 27, 1999

   An act to amend Sections 18801, 18803, and 18804 of the Revenue
and Taxation Code, and to amend Section 5101.2 of the Vehicle Code,
relating to firefighters.


	LEGISLATIVE COUNSEL'S DIGEST


   SB 246, Solis.  California Firefighters' Memorial Fund:  vehicle
special license plates.
   (1) The Personal Income Tax Law allows taxpayers, until January 1,
2001, to contribute amounts in excess of their tax liability for the
support of the California Firefighters' Memorial Fund for the
construction of a memorial to California firefighters on the grounds
of the State Capitol.
   This bill would extend the operation of those contribution
provisions to January 1, 2006.  This bill would provide that money in
the fund also shall be allocated for maintenance of the memorial.
   (2) Existing law authorizes a person who is a firefighter or a
retired firefighter to apply for special license plates for the
person's vehicle.  The special license plates, which contain the
words "California Firefighter" and run in a regular numerical series,
are issued upon application to the Department of Motor Vehicles,
presentation of proof of certain facts, and payment of certain fees.
Except for fees charged for issuing the plates as environmental
license plates, all the revenues derived from the fees charged for
the plates, less costs incurred by the department in issuing the
plates, are required to be deposited in the California Firefighters'
Memorial Fund, prior to January 1, 2001, and in the California Fire
and Arson Training Fund, on and after January 1, 2001.
   This bill, instead, would require the specified fees to be
deposited in the California Firefighters' Memorial Fund prior to
January 1, 2006, and in the California Fire and Arson Training Fund
on and after that date.


THE PEOPLE OF THE STATE OF CALIFORNIA DO ENACT AS FOLLOWS:


  SECTION 1.  Section 18801 of the Revenue and Taxation Code is
amended to read:
   18801.  (a) Any individual may designate on the tax return that a
contribution in excess of the tax liability, if any, be made to the
California Firefighters' Memorial Fund, which is established by
Section 18802.  That designation is to be used as a voluntary
checkoff on the tax return.
   (b) The contributions shall be in full dollar amounts and may be
made individually by each signatory on the joint return.
   (c) A designation shall be made for any taxable year on the
initial return for that taxable year, and once made shall be
irrevocable.  In the event that payments and credits reported on the
return, together with any other credits associated with the taxpayer'
s account, do not exceed the taxpayer's liability, the return shall
be treated as though no designation has been made.  In the event that
no designee is specified, the contribution shall be transferred to
the General Fund, after reimbursement of the direct actual costs of
the Franchise Tax Board for the collection and the administration of
funds under this article.
   (d) In the event a taxpayer designates a contribution to more than
one account or fund listed on the tax return, and the amount
available for designation is insufficient to satisfy the total amount
designated, the contribution shall be allocated among the designees
on a pro rata basis.
   (e) The Franchise Tax Board shall revise the forms of the return
to include a space labeled the "California Firefighters' Memorial
Fund" to allow for the designation permitted.  The forms shall also
include in the instructions information that the contribution may be
in the amount of one dollar ($1) or more and that the contribution
shall be used to construct and maintain a memorial to California
firefighters on the grounds of the State Capitol.
   (f) A deduction shall be allowed under Article 6 (commencing with
Section 17201) of Chapter 3 of Part 10 for any contribution made
pursuant to subdivision (a).
  SEC. 2.  Section 18803 of the Revenue and Taxation Code is amended
to read:
   18803.  All money transferred to the California Firefighters'
Memorial Fund, upon appropriation by the Legislature, shall be
allocated as follows:
   (a) To the Franchise Tax Board and the Controller for
reimbursement of all costs incurred by the Franchise Tax Board and
the Controller in connection with their duties under this article.
   (b) To the California Fire Foundation for the construction and
maintenance of a memorial to California firefighters on the grounds
of the State Capitol as provided by Section 13081 of the Health and
Safety Code.
  SEC. 3.  Section 18804 of the Revenue and Taxation Code is amended
to read:
   18804.  (a) This article shall remain in effect only until January
1, 2006, and as of that date is repealed, unless a later enacted
statute, which is enacted before January 1, 2006, deletes or extends
that date.
   (b) If, in any calendar year, the Franchise Tax Board estimates by
September 1 that contributions described in this article made on
returns filed in that calendar year will be less than one hundred
thousand dollars ($100,000) for taxable years beginning in 1999 or
less than two hundred fifty thousand dollars ($250,000) for taxable
years beginning in 2000, as may be applicable, then this article is
repealed with respect to taxable years beginning on and after January
1 of that calendar year.  The Franchise Tax Board shall estimate the
annual contribution amount by September 1 of each year using the
actual amounts known to be contributed and an estimate of the
remaining year's contributions.
   (c) Notwithstanding the repeal of this article, any contribution
amounts designated pursuant to this article prior to its repeal shall
continue to be transferred and disbursed in accordance with this
article as in effect immediately prior to that repeal.
  SEC. 4.  Section 5101.2 of the Vehicle Code is amended to read:
   5101.2.  (a) Any person otherwise eligible under this article who
is a firefighter or a retired firefighter may apply for special
license plates for a vehicle under this article.  Any license plates
issued pursuant to this section shall be issued in accordance with
Section 5060.
   (b) The applicant, by satisfactory proof, shall show all of the
following:
   (1) The applicant is, or has retired, in good standing as an
officer, an employee, or a member of a fire department or a fire
service of the state, a county, a city, a district, or any other
political subdivision of the state, whether in a volunteer, partly
paid, or fully paid status.
   (2) The applicant is, or was until retirement, regularly employed
as a firefighter or regularly enrolled as a volunteer firefighter.
   (3) The applicant's principal duties fall, or fell until
retirement, within the scope of active firefighting and any of the
following activities:
   (A) Fire prevention service.
   (B) Fire training.
   (C) Hazardous materials abatement.
   (D) Arson investigation.
   (E) Emergency medical services.
   (c) The special license plates issued under this section shall
contain the words "California Firefighter" and shall run in a regular
numerical series.
   (d) In addition to the regular fees for an original registration,
a renewal of registration, or a transfer of registration, the
following special license plate fees shall be paid:
   (1) A fee of thirty-five dollars ($35) for the initial issuance of
the special license plates.  These special license plates shall be
permanent and shall not be required to be replaced.
   (2) A fee of twenty dollars ($20) for each renewal of registration
that includes the continued display of the special license plates.
   (3) If the special license plates become damaged or unserviceable,
a fee of thirty-five dollars ($35) for the replacement of the
special license plates, obtained from the department upon proper
application therefor.
   (4) A fee of fifteen dollars ($15) for the transfer of the special
license plates to another vehicle qualifying as a vehicle owned by a
firefighter who has met the requirements set forth in subdivision
(b).
   (5) In addition, for the issuance of environmental license plates,
as defined in Section 5103, with the special firefighter personal
vehicle license plates and distinctive design or decal, the
additional fees prescribed in Sections 5106 and 5108.  The additional
fees collected pursuant to this paragraph shall be deposited in the
California Environmental License Plate Fund.
   (e) Upon the death of a person issued special license plates
pursuant to this section, the plates shall be transferred to the
surviving spouse, if he or she requests, or shall be returned to the
department within 60 days after the death of the plateholder or upon
the expiration of the vehicle registration, whichever occurs first.
   (f) Prior to January 1, 2006, except as provided in paragraph (5)
of subdivision (d), the revenues derived from the additional special
fees provided in this section, less costs incurred by the department
pursuant to this section, shall be deposited in the California
Firefighters' Memorial Fund established by Section 18802 of the
Revenue and Taxation Code.
   (g) On and after January 1, 2006, except as provided in paragraph
(5) of subdivision (d), the revenues derived from the additional
special fees provided in this section, less costs incurred by the
department under this section, shall be deposited in the California
Fire and Arson Training Fund established under Section 13159.10 of
the Health and Safety Code.
